Tax Jurisprudence with Benevolence and Love

19 Pages Posted: 16 Apr 2016 Last revised: 29 Apr 2016

Date Written: October 1, 2015

Abstract

A unique feature of tax jurisprudence is its origins in natural law. Tax jurisprudence is premised upon a description of human nature as individualistic and competitive as given by Thomas Hobbes. But, such a selfish description of human nature does not reflect the rich philosophy of natural law of the Scottish Enlightenment. This paper sets out to incorporate the natural law principles of “benevolence” and “love” and considerations of the “common good” as developed by Francis Hutcheson, David Hume, and the subsequent existential reinterpretation by Sören Kierkegaard, into a more comprehensive version of tax jurisprudence.

Suggested Citation

Bogenschneider, Bret, Tax Jurisprudence with Benevolence and Love (October 1, 2015). 25 Kansas Journal of Law & Pubic Policy 65 (2015). Available at SSRN: https://ssrn.com/abstract=2764989 or http://dx.doi.org/10.2139/ssrn.2764989

Bret Bogenschneider (Contact Author)

University of Surrey - School of Law ( email )

United Kingdom

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